- 21 -
affd. 255 F.2d 841 (2d Cir. 1958); Travers v. Commissioner, T.C.
Memo. 1982-498. In this case, however, petitioner’s
“constitutional” challenge is merely a bare assertion unsupported
by any references to the U.S. Constitution or by any evidence at
trial and in no way raises a valid constitutional claim. See
Morrow v. Commissioner, T.C. Memo. 1983-186. In addition, the
argument could have been raised in Campbell I. See Leininger v.
Commissioner, supra; Estate of Goldenberg v. Commissioner, supra;
Pelham Hall Co. v. Carney, supra. Both California v. Cabazon
Band of Mission Indians, supra, and Seminole Tribe v.
Butterworth, supra, were decided before the enactment of the
IGRA. Indeed, the IGRA was a congressional response to the
Supreme Court’s decision in California v. Cabazon Band of Mission
Indians, supra, which followed a long line of cases that began
with Seminole Tribe v. Butterworth, supra. See S. Rept. 100-446,
at 3071 (1988).
We hold that each of the requirements for applying the
doctrine of collateral estoppel in this case has been satisfied
and that collateral estoppel applies to preclude relitigation of
the proper tax treatment of the per capita distributions paid to
petitioner during the years at issue. We sustain respondent’s
determination that petitioner’s 1991, 1993, and 1994 per capita
distributions of $19,070, $40,933, and $50,222, respectively, are
subject to Federal income tax.
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 NextLast modified: May 25, 2011